Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 20th, 2020
On December 13, 2013, the Government of the United States of America and the Government of the States of Guernsey signed an intergovernmental agreement (“IGA”) entitled, “Agreement Between the Government of the United States of America and the Government of the States of Guernsey to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. and Guernsey Reportable Accounts on an automatic basis, pursuant to the provisions of Article 5A of the Agreement between the Government of the United States of America and the Government of the States of Guernsey for the Exchange of Information Relating to Taxes, done at Washington on September 19, 2002 (the “TIEA”), as amended by a Protocol signed at London on December 13, 2013.
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 9th, 2015
On November 17, 2014, the Government of the United States of America and the Government of Barbados signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Barbados to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. and Barbados Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of the Convention between the United States of America and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at Bridgetown on December 31, 1984, as amended by the Protocols, done at Washington on December 18, 1991 and July 14, 2004, (the “Convention”).
